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Second-chance law or, rather, of ' mercy '

Until very distant dates, the debtor's physical person had to continue to pech with his outstanding debts, for the remainder of his days, or even his descendants, even if he had lost everything and his insolvency situation would not have been due to tortious conduct. As long as the bankruptcy of the legal person concluded…
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You can claim your debts before a notary: The Notarial payment procedure arrives

The new law 15/2015, of 2 July, of the voluntary jurisdiction, published on July 3 in the Official Gazette of the state, introduces through its final disposition eleventh, a modification of the law of 28 of May of 1862, of the notary. Specifically, it incorporates in the law of Notaries, a new title VII that…
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The second Hacienda sales

Last Friday, July 10, 2015, the Royal Decree-Law 9/2015 of urgent measures was approved to reduce the tax burden supported by the taxpayers of the income tax of the natural persons and other measures of economic character (hereinafter, RD-L 9/ 2015), by means of which approves the reduction of types of assessment announced by the…
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New corporation tax law (part II)

On February 27, 2015, we published the Circular 02 2015, "New IS Law (part I)", in which we analyze some of the novelties introduced by law 27/2014, November 27, corporate tax (hereinafter, the new is law) , which entered into force on 1 January 2015, notwithstanding that certain provisions thereof have a different date of…
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Updating of our Circulars: again on the legalization of books

At the beginning of last year, informed, through our Circular, of the novelty introduced in article 18 of law 14/2013, in the sense of forcing that all the books that must be taken by entrepreneurs should be telematically legalized after their Completion in electronic support and before they elapsed four months after the closing date…
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